4 pages. Excerpt: Plan sponsors should keep in mind that reducing the limit on involuntary distributions from $5,000 to $1,000 may increase the cost of maintaining plans if enough participants leave their benefits in their plans, and may create additional responsibilities for plan fiduciaries (e.g., locating participants and accounting for small benefits). Sponsors of defined benefit plans will also be required to pay PBGC premiums on behalf of participants who defer payment.